Section 4B(2) in The U.P. Entertainments and Betting Tax Act, 1979
(2)Where exhibition by means of video is given in rooms let out to lodgers in an hotel, the proprietor of such hotel shall be liable to pay entertainment tax at such rate as the State Government may, from time to time, Notify in this behalf and different rates may be Notified for different categories of hotels or for different areas or for different ticket rates.
